SyCipLaw's Tax Department has prepared an international edition of its Tax Issues and Practical Solutions (T.I.P.S.) for the first quarter of 2024. The SyCipLaw T.I.P.S - International Edition covers the following tax issues: 1. Are informal settlement agreements between the Commissioner of Internal Revenue and the taxpayer valid and binding? 2. While a tax case is pending in court, may the CIR and the taxpayer enter into a compromise agreement and request for judicial approval thereof? 3. May a corporation file a claim for a tax refund if it paid final withholding taxes on dividends, which were erroneously declared and paid? 4...
SyCip Salazar Hernandez & Gatmaitan
Main Contacts
Offices
Overview
SyCip Salazar Hernandez & Gatmaitan (SyCipLaw) is one of the largest law firms in the Philippines with branch offices in Cebu City, Davao City, and the Subic Freeport Zone. It is a full-service law firm and was founded in 1945.
We offer a broad and integrated range of legal services, including those in the following fields:
* M&A and Special Projects
* Banking, finance and securities
* Corporate services and general commercial law
* Employment law and immigration
* Litigation and dispute resolution
* Tax
* Intellectual property
SyCipLaw has specialists in key practice areas such as anti-trust and competition, energy, infrastructure, real estate, data privacy, natural resources, government contracts, insurance, international arbitration, and TMT.
We represent clients from almost every industry and enterprise, and the firm’s client portfolio includes local and global business leaders. We also act for governmental agencies, international organizations, and non-profit institutions.
SyCipLaw is ranked as a top-tier firm by Chambers Asia-Pacific, Chambers Global, Asia-Pacific Legal 500, Asialaw Profiles, IFLR1000, and the ALB M&A rankings.
We maintain links with established and leading firms based in other jurisdictions, including the United States, and countries in Europe and Asia.
Year this Office was Established: 1945
Lawyers Worldwide: 152
Notable
Areas of Practice
Professionals
Partners
![Jan Celine C. Abano-Ranada](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/54000/a54114.jpeg)
Jan Celine C. Abano-Ranada
Partner![Leah C. Abutan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41796.jpg)
Leah C. Abutan
Partner![Roshni V. Balani](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Roshni V. Balani
Partner![Melyjane G. Bertillo-Ancheta](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41838.jpg)
Melyjane G. Bertillo-Ancheta
Partner![Rodelle B. Bolante](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4120.jpg)
Rodelle B. Bolante
Partner![Easter Princess U. Castro](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41811.jpg)
Easter Princess U. Castro
Partner![Hector M. De Leon](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4346.jpg)
Hector M. De Leon
Managing Partner![John Paul V. de Leon](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
John Paul V. de Leon
Partner![Anthony W. Dee](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4352.jpg)
Anthony W. Dee
Partner![Leslie C. Dy](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4410.jpg)
Leslie C. Dy
Partner![Rafael L. Encarnacion](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Rafael L. Encarnacion
Partner![Vicente D. Gerochi IV](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4558.jpg)
Vicente D. Gerochi IV
Partner![Joanna Marie O. Joson](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41816.jpg)
Joanna Marie O. Joson
Partner![Rose Marie M. King-Dominguez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4973.jpg)
Rose Marie M. King-Dominguez
Partner![Carina C. Laforteza](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4877.jpg)
Carina C. Laforteza
Partner![Hiyasmin H. Lapitan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41835.jpg)
Hiyasmin H. Lapitan
Partner![Franco Aristotle G. Larcina](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41834.jpg)
Franco Aristotle G. Larcina
Partner![Ronald Mark C. Lleno](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41803.jpg)
Ronald Mark C. Lleno
Partner![Carlos Roberto Z. Lopez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5766.jpg)
Carlos Roberto Z. Lopez
Partner![Arlene M. Maneja](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41833.jpg)
Arlene M. Maneja
Partner![Imelda A. Manguiat](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4992.jpg)
Imelda A. Manguiat
Partner![Enrique T. Manuel](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4994.jpg)
Enrique T. Manuel
Head, Intellectual Property Department![Rolando V. Medalla, Jr.](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5063.jpg)
Rolando V. Medalla, Jr.
Head, Tax Department![Maria Teresa D. Mercado-Ferrer](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4321.jpg)
Maria Teresa D. Mercado-Ferrer
Partner![Marianne M. Miguel](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Marianne M. Miguel
Partner![Ricardo Maria P.G. Ongkiko](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Ricardo Maria P.G. Ongkiko
Head of the Litigation Department![Jose Florante M. Pamfilo](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/21000/a21487.jpg)
Jose Florante M. Pamfilo
Partner![Dante T. Pamintuan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5215.jpg)
Dante T. Pamintuan
Partner![Vida M. Panganiban-Alindogan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5216.jpg)
Vida M. Panganiban-Alindogan
Partner![Benedicto P. Panigbatan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5218.jpg)
Benedicto P. Panigbatan
Partner![Ma. Patricia B. Paz-Jacoba](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/46000/a46051.jpg)
Ma. Patricia B. Paz-Jacoba
Partner![Marievic G. Ramos-Anonuevo](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5307.jpg)
Marievic G. Ramos-Anonuevo
Partner![Rocky Alejandro L. Reyes](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/7000/a7741.jpg)
Rocky Alejandro L. Reyes
Head of Special Projects Department![Aaron Roi B. Riturban](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41832.jpg)
Aaron Roi B. Riturban
Partner![Russel L. Rodriguez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5350.jpg)
Russel L. Rodriguez
Partner![Angel M. Salita, Jr.](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5404.jpg)
Angel M. Salita, Jr.
Partner![Ramon G. Songco](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5522.jpg)
Ramon G. Songco
Partner![Lozano A. Tan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5584.jpg)
Lozano A. Tan
Of Counsel![Marietta A. Tibayan](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5607.jpg)
Marietta A. Tibayan
Partner![Philbert E. Varona](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5649.jpg)
Philbert E. Varona
PartnerAssociates
![Austin Claude S. Alcantara](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Austin Claude S. Alcantara
Senior Associate![Il Young Choi](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/52000/a52182.jpg)
Il Young Choi
Associate![Mark Kevin U Dellosa](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Mark Kevin U Dellosa
Associate![Camille Angela M. Espeleta](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/52000/a52283.jpg)
Camille Angela M. Espeleta
Associate![Kristina Paola P Frias](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Kristina Paola P Frias
Associate![Ricardo Jesus E. Gutierrez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/52000/a52284.jpg)
Ricardo Jesus E. Gutierrez
Associate![Katherine C Lee](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Katherine C Lee
Associate![Aaron Jeric M Legaspi](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Aaron Jeric M Legaspi
Associate![Josef DS Legaspi](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Josef DS Legaspi
IT Manager![Eugenio M Leynes](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Eugenio M Leynes
Associate![Bhong Paulo A. Macasaet](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41759.jpg)
Bhong Paulo A. Macasaet
Senior Associate![Ma. Luisa D. Manalaysay-Sabornay](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/43000/a43703.jpg)
Ma. Luisa D. Manalaysay-Sabornay
Associate![Romegio D Mora](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Romegio D Mora
Associate![Anne Katherine P. Navarrete](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Anne Katherine P. Navarrete
Associate![Danielle Mae D. Navarro](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Danielle Mae D. Navarro
Associate![Maria Christina C. Ortua](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Maria Christina C. Ortua
Senior Associate![Mark Xavier D. Oyales](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Mark Xavier D. Oyales
Associate![Emmar Benjoe B. Panahon](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41812.jpg)
Emmar Benjoe B. Panahon
Senior Associate![Javierose M Ramirez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Javierose M Ramirez
Associate![Loubelle L Razon](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Loubelle L Razon
Associate![John Christian Joy A. Regalado](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
John Christian Joy A. Regalado
Senior Associate![Ramon I Rocha IV](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Ramon I Rocha IV
Associate![Renz Jeffrey A Ruiz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Renz Jeffrey A Ruiz
Associate![Nikko Emmanuel D Silva](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Nikko Emmanuel D Silva
Associate![Tania Stephanie T Telow](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Tania Stephanie T Telow
Associate![Joan Mae S. To Conejos](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41814.jpg)
Joan Mae S. To Conejos
Senior Associate![Maria Viola B. Vista](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/41000/a41824.jpg)
Maria Viola B. Vista
Senior AssociateOf Counsel
![Simeon Ken R. Ferrer](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/5000/a5294.jpg)
Simeon Ken R. Ferrer
Of Counsel![Emmanuel M. Lombos](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4951.jpg)
Emmanuel M. Lombos
Of CounselOther
![Araceli Bundoc](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Araceli Bundoc
Human Resources![Cecile Margaret E. Caro-Selvaggio](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/4000/a4412.jpg)
Cecile Margaret E. Caro-Selvaggio
Special Counsel![Marie Ingcoco](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Marie Ingcoco
Business Development ManagerArticles
SyCipLaw Authors Philippine Chapter of Chambers Insurance & Reinsurance Global Practice Guide 2024
Global research company Chambers and Partners recently published the Chambers Insurance & Reinsurance Global Practice Guide 2024, with chapters from the Philippines authored by SyCipLaw partners. The guide, covering 32 jurisdictions in total, provides the latest information on sources of insurance and reinsurance law, overseas-based insurers or reinsurers, making an insurance contract, intermediary involvement, alternative risk transfer (ART) transactions, warranties, conditions precedent, insurance disputes and insurtech. The Philippine chapter's Law and Practice section was authored by partners Benedicto P. Panigbatan, Ronald Mark C. Lleno, Hiyasmin H. Lapitan, and Carina C...
Press
SyCipLaw Named Philippine Firm of the Year in Benchmark Litigation Asia Pacific Awards 2024
SyCipLaw has been named Philippine Firm of the Year in the Benchmark Litigation Asia Pacific Awards 2024. The firm received the same award in 2021 and 2023. Winners were announced online on May 21.Benchmark Litigation Asia Pacific also reintroduced its Top 100 Women in Litigation list this year. Among the lawyers named are Leslie C. Dy, partner and Employment and Immigration department head, and Vida M. Panganiban-Alindogan, partner and Intellectual Property department head.The annual awards seek to recognize the leading litigators and the most impactful disputes across Asia Pacific, based on the submissions to Benchmark Litigation Asia Pacific...
SyCipLaw Joins Infra Panel in Latham & Watkins Conference
Global law firm Latham & Watkins, in partnership with the Financial Executives Institute of the Philippines (FINEX), will be holding its Philippine Investment Conference entitled "Breaking Ground - Unlocking Philippine Investment Opportunities in the Year of the Dragon" today, Thursday, May 16, 2024, from 8:30 AM to 3:30 PM, at Shangri-La The Fort in Bonifacio Global City, Taguig City.SyCipLaw partner Arlene M. Maneja will be joining the panel on infrastructure; that session will tackle the latest trends and developments influencing infrastructure projects and investments in the Philippines...